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master's thesis
Specifičnosti računovodstvenog praćenja najma kod leasing društva
Zagreb: University of Zagreb, Faculty of Economics and Business, 2015. urn:nbn:hr:148:113395
Matotek, Marina
University of Zagreb
Faculty of Economics and Business

Institutional repository: REPEFZG

Cite this document

Matotek, M. (2015). Specifičnosti računovodstvenog praćenja najma kod leasing društva (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:113395

Matotek, Marina. "Specifičnosti računovodstvenog praćenja najma kod leasing društva." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:113395

Matotek, Marina. "Specifičnosti računovodstvenog praćenja najma kod leasing društva." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2015. https://urn.nsk.hr/urn:nbn:hr:148:113395

Matotek, M. (2015). 'Specifičnosti računovodstvenog praćenja najma kod leasing društva', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 24 December 2024, https://urn.nsk.hr/urn:nbn:hr:148:113395

Matotek M. Specifičnosti računovodstvenog praćenja najma kod leasing društva [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2015 [cited 2024 December 24] Available at: https://urn.nsk.hr/urn:nbn:hr:148:113395

M. Matotek, "Specifičnosti računovodstvenog praćenja najma kod leasing društva", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2015. Available at: https://urn.nsk.hr/urn:nbn:hr:148:113395

Metadata
TitleSpecifičnosti računovodstvenog praćenja najma kod leasing društva
Title (english)Specifics on accounting treatment of leases in leasing companies
AuthorMarina Matotek
MentorHrvoje Perčević (mentor)
Committee memberDanimir Gulin (predsjednik povjerenstva)
Committee memberMirjana Hladika (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
Zagreb
Defense date and country2015-09-22, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Financiranje leasingom je posljednjih godina postalo najznačajnija alternativa financiranju kreditima banaka. Cilj rada je prikazivanje računovodstvenog i poreznog tretmana financijskog i operativnog leasinga u financijskim izvještajima leasing društava. Leasing društva u Republici Hrvatskoj su Zakonom o računovodstvu kategorizirana u velike poduzetnike. Stoga su obveznici primjene Međunarodnih računovodstvenih standarda (MSFI/MRS) od kojih je za njih najvažniji Međunarodni računovodstveni standard 17 – Najmovi. Međutim, Odbor za međunarodne računovodstvene standarde (IASB) intenzivno radi na uvođenju novog modela računovodstvenog tretmana financijskog i operativnog leasinga. Stoga, posljednje poglavlje ovog rada prikazuje najavljene promjene u računovodstvenom tretmanu leasinga. Također, u radu su predstavljene i teoretske osnove leasinga, prava i obveze subjekata u leasing poslu, zakonska regulativa, prednosti i nedostaci pojedine vrste leasinga te su prikazani osnovni pokazatelji tržišta leasinga u Republici Hrvatskoj.
Abstract (english)
Leasing as source of financing for companies has nowadays become the most significant alternative to bank loans financing. The scope of this work is accounting and tax treatment of capital and operating lease in financial statements of leasing companies. Leasing companies in Croatia are by Accounting Law categorized in the group od large companies. Therefore, they have to use International Financial Reporting Standards (IFRS/IAS), of which for leasing IFRS 17 – Leases is most important. However, International Accounting Standards Bord (IASB) is hardly working on implementation of new model for capital and operating leases accounting treatment. Thus, the last chapter of this work deals with announced changes. Also, theoretical basis of leases, rights and responsibilities of leasing parties, legislation arrangement, advantages and disadvantages of each leasing type and indicators of leasing market in Croatia are presented in this work.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:113395
Study programmeTitle: Business Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2016-10-12 14:37:09